Understanding Your CP120B Notice

 

What this notice is about

You are no longer recognized as a tax-exempt subordinate in a group exemption letter.


What you need to do


You may want to

Contact us if your address has changed.


Frequently asked questions

Our organization is other than a 501(c)(3) or 501(c)(9) and we would like a formal determination letter. What should we do?

Submit Form 1024-A, Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code, if you would like to be recognized as a 501(c)(4) organization.

Submit Form 1024, Application for Recognition of Exemption Under Section 501(a), if you would like to be recognized under another subsection of 501(c).

Include Form 8718, User Fee Exempt Organization Determination Letter Request, and pay the applicable user fee with your application.


Tax publications you may find useful

Publication 557, Tax-Exempt Status for Your Organization

 

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